Perceptions of Fraud Prevention Strategies in Higher Education: A Comparative Study of Students, Lecturers, and Educational Staff
Rudy Hartanto *
Accounting Study Programs, Faculty of Economics and Business, Universitas Islam Bandung, Indonesia.
Edi Sukarmanto
Accounting Study Programs, Faculty of Economics and Business, Universitas Islam Bandung, Indonesia.
Ririn Sri Kuntorini
Accounting Study Programs, Faculty of Economics and Business, Universitas Islam Bandung, Indonesia.
*Author to whom correspondence should be addressed.
Abstract
Aims: Fraud in the higher education environment is becoming increasingly complex, involving a range of violations that span from academic dishonesty, document forgery, and financial misappropriation. This study aims to analyze the differences in perceptions of fraud prevention strategies based on academic status (students, lecturers, and education personnel). Fraud prevention strategies are examined through four main dimensions: prevention, detection, investigation, and sanctions, as well as monitoring and evaluation.
Population and Sample: The population in this study consisted of academicians in the college environment, including students, lecturers, and educational personnel. Sampling techniques were employed using purposive sampling, with participants meeting the criteria of having at least one year of experience in higher education institutions.
Methodology: A quantitative approach was used in the research design and multivariate analysis of variance (MANOVA) was used to analyze data from 161 respondents obtained through purposive sampling.
Results: The instrument was adapted from the Fraud Triangle and Fraud Diamond theories, as well as the COSO control framework. The MANOVA results show that academic status has a significant effect on the perception of the fraud prevention strategy (p < 0.05). Significant differences were found in the dimensions of detection, investigation, and monitoring, where lecturers had higher perceptions than students.
Conclusion: This finding confirms the importance of a participatory approach to designing fraud prevention strategies that involve all elements of the academic community. Equitable anti-fraud literacy training is recommended to strengthen collective supervision and foster a culture of integrity in higher education institutions.
Keywords: Academic status, higher education, fraud, prevention, perception